The potential climate impacts on IFRS 15 can be mitigated through various ways.

Here are some strategies entities could adopt:

1. Robust Contract Terms: Developing robust contract terms that consider potential climate-related disruptions or regulatory changes can help ensure that the entity's revenue is protected.
2. Diversification: Diversifying the entity's customer base and supply chains can help reduce the risk of revenue disruption caused by climate events or changes in environmental regulations in a particular region.
3. Sustainability Initiatives: By investing in sustainable business practices, entities can reduce their exposure to regulatory changes related to climate change and potentially qualify for environmental performance-related payments in contracts.
4. Risk Management: Implementing robust risk management processes can help entities identify potential climate-related risks to their revenue and develop strategies to manage these risks.
5. Insurance: Entities can consider insurances to cover some of the risks associated with climate change that could impact their ability to fulfil contracts and hence recognize revenue.
6. Scenario Analysis: Conducting scenario analysis and stress testing for potential climate change impacts can help entities understand and plan for potential effects on revenue recognition.
7. Transparent Communication: Regular and transparent communication with customers can help manage their expectations and maintain good relations, reducing the risk of disputes over revenue recognition due to climate-related issues.
8. Staying Updated: Keeping abreast of changes in environmental regulations and industry best practices can help entities anticipate potential impacts on revenue recognition and adapt their strategies accordingly.

These are only potential mitigations and the actual strategies should be tailored to the specific circumstances and risk profile of each entity.